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Gerald J. Lobo

University of Houston - C.T. Bauer College of Business

Arthur Andersen Professor of Accounting

Houston, TX 77204-6021

United States

http://www.bauer.uh.edu/acct/acctprofile.asp?search=Gerald%20Lobo

  • University of Houston - C.T. Bauer College of Business

    • Email
    • Tel: 713-743-4838
    • Fax: 713-743-4828
SCHOLARLY PAPERS

69

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CITATIONS
Rank 2,156

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Top 2,156

in Total Papers Citations

260

Scholarly Papers (69)

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1.

Disclosure Quality and Earnings Management

Downloads 11,831 ( 230)
Citation 12

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 29 Aug 2008
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 11,831 (224)
Citation 12

Abstract:

Earning management; Disclosure quality; Discretionary accruals

Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business

Abstract:

Disclosure quality; Earnings management

2.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,021 (1,415)
Citation 12

Abstract:

audit quality, cost of equity capital, earnings management, state-owned enterprises

3.

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
Number of pages: 30 Posted: 05 Dec 2005 Last Revised: 25 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 2,778 (2,904)
Citation 52

Abstract:

Sarbanes-Oxley Act, Conservatism, Discretionary accruals

4.

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Downloads 2,377 ( 4,232)
Citation 20

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Number of pages: 48 Posted: 26 Dec 2000
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Downloads 2,377 (4,158)
Citation 20

Abstract:

Loan loss provisions, signaling, income smoothing, joint tests

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions

Contemporary Accounting Research, Forthcoming
Posted: 09 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

Abstract:

Loan loss provisions, signaling, income smoothing, joint tests

5.

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Downloads 2,279 ( 4,556)
Citation 11

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, No. 1, 2003
Number of pages: 31 Posted: 11 Dec 2001 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 2,279 (4,452)
Citation 11

Abstract:

Income smoothing; Earnings management; Bank loan loss provisions; External financing; Capitalization

Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, January 2003
Posted: 27 May 2003
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business

Abstract:

income smoothing, earnings management, bank loan loss provisions, external financing, capitalization

6.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,120 (4,651)
Citation 36

Abstract:

Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

7.

Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?

Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Number of pages: 37 Posted: 26 Mar 2007 Last Revised: 20 Apr 2010
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 2,026 (5,065)
Citation 9

Abstract:

Corporate Governance, Information Asymmetry, Market Liquidity, Bid-Ask Spread, Depth

8.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Samuel S. Tung and Gerald J. Lobo
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 1,999 (5,648)
Citation 2

Abstract:

9.

Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Downloads 1,862 ( 6,444)
Citation 5

Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Number of pages: 53 Posted: 27 Mar 2001
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 1,862 (6,297)
Citation 5

Abstract:

Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 15 Sep 2004
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business

Abstract:

Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

10.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,478 (8,571)
Citation 3

Abstract:

Income smoothing, Earnings management, Job security

11.

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,443 (8,461)
Citation 12

Abstract:

Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

12.

Determinants of Signaling by Banks through Loan Loss Provisions

Downloads 1,442 ( 9,892)
Citation 4

Determinants of Signaling by Banks through Loan Loss Provisions

Number of pages: 37 Posted: 19 Jun 2003
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dong-Hoon Yang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Downloads 1,442 (9,704)
Citation 4

Abstract:

Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Determinants of Signaling by Banks through Loan Loss Provisions

Journal of Business Research, Forthcoming
Posted: 04 Aug 2004
Kiridaran (Giri) Kanagaretnam, Dong-Hoon Yang and Gerald J. Lobo
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

Abstract:

Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

13.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 01 Feb 2012
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,406 (8,648)
Citation 10

Abstract:

Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

14.

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Downloads 1,376 ( 10,658)
Citation 2

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Number of pages: 42 Posted: 14 Jan 2009 Last Revised: 29 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 729 (27,463)
Citation 2

Abstract:

Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Number of pages: 42 Posted: 17 Jan 2009
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 647 (32,334)
Citation 2

Abstract:

Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

15.

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Downloads 1,265 ( 12,225)
Citation 4

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Journal of Business Finance & Accounting, Volume 32, Issue 9-10, 2005
Number of pages: 32 Posted: 05 Aug 2004 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 1,250 (12,180)
Citation 4

Abstract:

Bid-ask spread, depth, information asymmetry, analyst forecast properties, analyst forecast dispersion, forecast revision volatility

Is There a Difference? the Performance Characteristics of Sri Equity Indices

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1773-1799, November 2005
Number of pages: 18 Posted: 23 Dec 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 15 (496,770)
Citation 4
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Abstract:

information asymmetry, market liquidity, analyst forecast properties, earnings announcements

16.

Do Analysts Under-react to Bad News and Over-react to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,249 (11,710)
Citation 10

Abstract:

Analysts' forecasts, systematic optimism, under-reaction

17.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
C.S. Agnes Cheng, Henry He Huang, Gerald J. Lobo and Yinghua Li
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,117 (14,578)
Citation 13

Abstract:

Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

18.

Accruals Quality and Analyst Coverage

Number of pages: 42 Posted: 15 Sep 2006
Minsup Song, Mary Harris Stanford and Gerald J. Lobo
Sogang University, Texas Christian University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 1,102 (15,051)
Citation 3

Abstract:

Analyst Forecasts, Analyst Coverage, Accruals Quality

19.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,056 (14,122)
Citation 6

Abstract:

Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

20.

CEO Compensation Mix and Analysts' Forecast Accuracy and Bias

Number of pages: 40 Posted: 06 Jan 2006
Kiridaran (Giri) Kanagaretnam, Robert Mathieu and Gerald J. Lobo
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Downloads 943 (19,045)
Citation 2

Abstract:

CEO compensation, Stock options, Analysts' forecast accuracy, Analysts' forecast bias

21.

Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?

Number of pages: 40 Posted: 26 Jan 2005
Kiridaran (Giri) Kanagaretnam, Dennis J. Whalen and Gerald J. Lobo
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 933 (19,359)
Citation 1

Abstract:

Earnings announcements, market liquidity, bid-ask spread, depth, precision of public information, precision of private information

22.

Growth, Managerial Reporting Behavior, and Accounting Conservatism

Number of pages: 39 Posted: 28 Feb 2008
Gerald J. Lobo, Kiran Parthasarathy and Shiva Sivaramakrishnan
University of Houston - C.T. Bauer College of Business, University of Houston and Rice University
Downloads 900 (19,251)
Citation 3

Abstract:

conservatism, growth, managerial reporting behavior, modifed DT model

23.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 888 (20,997)
Citation 7

Abstract:

Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

24.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

Accounting Review, Forthcoming
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 24 Oct 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 747 (19,045)

Abstract:

National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

25.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOs' Decisions

Journal of Accounting and Public Policy, Vol. 24, No. 2, pp. 153-160, 2006
Number of pages: 35 Posted: 21 Jan 2005
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 728 (27,916)
Citation 1

Abstract:

CEO/CFO certification, firm size, quality of earnings, institutional holdings

26.

The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*

Number of pages: 35 Posted: 11 Sep 2007
Wei Zhang, Jian Zhou and Gerald J. Lobo
SUNY at Albany, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 705 (26,968)
Citation 1

Abstract:

Sarbanes Oxley Act , Corporate Governance, Earnings Management

27.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Sudheer Chava, C.S. Agnes Cheng, Henry He Huang and Gerald J. Lobo
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 544 (40,436)

Abstract:

cost of equity capital, securiteis class action

28.

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Downloads 467 ( 50,073)
Citation 2

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

SCU Leavey School of Business Research Paper No. 11-04
Number of pages: 36 Posted: 18 Jan 2011 Last Revised: 08 Mar 2011
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University
Downloads 467 (49,519)
Citation 2

Abstract:

Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Journal of Banking and Finance, Vol.35, No. 8, pp. 2158-2168, 2011
Posted: 08 Apr 2011 Last Revised: 01 Feb 2012
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University

Abstract:

Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

29.

Impact of Proximity to Debt Covenant Violation on Earnings Management

Review of Accounting Studies, Vol. 19, No. 1, 2014
Number of pages: 43 Posted: 01 Jan 2013 Last Revised: 17 Feb 2017
Diana R. Franz, Hassan R. Hassabelnaby and Gerald J. Lobo
University of Toledo - College of Business Administration, University of Toledo - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 461 (38,668)
Citation 1

Abstract:

Debt covenant violation, Real earnings management, Accounting earnings management, Technical default

30.

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

The Accounting Review, Volume 88, Issue 4, 2013
Number of pages: 39 Posted: 15 May 2013 Last Revised: 01 Mar 2017
Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 416 (38,173)
Citation 1

Abstract:

audit effort, audit fees, financial report misstatements

31.

The Effect of a Prolonged Bull Market on the Market Response to Stock Distributions

Number of pages: 31 Posted: 11 Aug 2007
Dean Crawford, Diana R. Franz and Gerald J. Lobo
Le Moyne College - Department of Accounting, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 411 (58,583)

Abstract:

stock splits, stock dividends, signaling, bull market

32.

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

The Accounting Review, Volume 89, Issue 4, 2014
Number of pages: 52 Posted: 30 Jan 2014 Last Revised: 17 Feb 2017
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 396 (40,436)

Abstract:

initial public offerings; International Financial Reporting Standards; underpricing; financial globalization

33.

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Downloads 305 ( 82,860)

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Volume 32, 2013, Singapore Management University School of Accountancy Research Paper No. 4
Number of pages: 33 Posted: 11 Oct 2012 Last Revised: 17 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 292 (86,640)

Abstract:

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Number of pages: 32 Posted: 28 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 13 (508,431)

Abstract:

IAS 39, Reclassification, Analyst Forecast Properties

34.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 15 Feb 2017
Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Downloads 270 (41,606)

Abstract:

customer concentration, tax avoidance, corporate major customer, governmental major customer, political cycle

35.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 14 Jan 2015
Kiridaran (Giri) Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 231 (92,333)
Citation 1

Abstract:

International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

36.

Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

Number of pages: 45 Posted: 01 Apr 2015
Tony Kang, Gerald J. Lobo and Michael C Wolfe
McMaster University - DeGroote School of Business, University of Houston - C.T. Bauer College of Business and Virginia Tech
Downloads 229 (60,600)

Abstract:

Conservatism, Debt Maturity, Firm Growth, External Financing

37.

Impact of FDICIA Internal Controls on Bank Risk Taking

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 36 Posted: 05 Sep 2013 Last Revised: 14 Nov 2013
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 193 (106,941)
Citation 1

Abstract:

FDICIA, Internal Controls, Bank Risk Taking, Bank Failure, Bank Troubles

38.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013 ,
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 182 (124,868)

Abstract:

Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

39.

Religiosity and Earnings Management: International Evidence from the Banking Industry

Journal of Business Ethics, Vol. 132(2), 2015
Number of pages: 53 Posted: 26 Mar 2014 Last Revised: 16 Feb 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Chong Wang
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Kentucky
Downloads 173 (102,975)
Citation 6

Abstract:

Religion, Ethics, Morality, Earnings management, Earnings benchmarks, Loan loss provisions

40.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chen Ma and Jian Zhou
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 169 (89,879)

Abstract:

national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

41.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 41 Posted: 03 Sep 2013 Last Revised: 05 Oct 2014
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 124 (188,722)

Abstract:

FDICIA, Internal Controls, Bank Failure, Bank Financial Trouble, Audit Quality

42.

Managerial Ownership and Financial Analysts’ Information Environment

Downloads 108 (214,272)
Citation 1

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, McMaster University - DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Downloads 108 (215,343)
Citation 1

Abstract:

Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

Managerial Ownership and Financial Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Number of pages: 35 Posted: 11 Apr 2014
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, McMaster University - DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Downloads 0
Citation 1
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Abstract:

managerial ownership, information environment, incentive alignment, information precision

43.

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Downloads 101 (224,725)

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Forthcoming
Number of pages: 52 Posted: 24 Nov 2015
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
University of Houston - C.T. Bauer College of Business, HEC Paris, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 99 (229,242)

Abstract:

Credit rating agencies, Business cycles, Financial market cycles, Investor reaction, Credit rating quality

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Number of pages: 35 Posted: 09 Mar 2017
Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi
University of Houston - C.T. Bauer College of Business, HEC Paris, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 2 (571,897)
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Abstract:

Business cycles, Credit rating agencies, Financial market cycles, Investor reaction

44.

Who Benefits from IFRS Convergence in China?

Downloads 45 (348,632)

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 45 (354,906)

Abstract:

International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2907240
Posted: 30 Jan 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Y. Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

Abstract:

International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

45.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 27 Nov 2015
Gerald J. Lobo, Luc Paugam, Dana Zhang and Jean-Francois Casta
University of Houston - C.T. Bauer College of Business, HEC Paris, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 41 (90,197)

Abstract:

Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

46.

Religiosity and Risk-Taking in International Banking

Journal of Behavioral and Experimental Finance, Volume 7, 2015
Number of pages: 46 Posted: 22 Jun 2015 Last Revised: 01 Mar 2017
Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo, Chong Wang and Dennis J. Whalen
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and Otterbein College - Department of Business, Accounting & Economics
Downloads 25 (251,490)

Abstract:

Religion, Risk-Taking, Banking, Financial Crisis, Financial Trouble

47.

Effects of National Culture on Earnings Quality of Banks

Journal of International Business Studies, Vol. 42, Issue 6, pp. 853-874, 2011
Number of pages: 22 Posted: 24 Jul 2011
Kiridaran Kanagaretnam, Chee Yeow Lim and Gerald J. Lobo
affiliation not provided to SSRN, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 2 (544,760)
Citation 4
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Abstract:

48.

Determinants and Accounting Consequences of Forming a Governance Committee: Evidence from the United States

Corporate Governance: An International Review, Vol. 17, Issue 6, pp. 710-727, November 2009
Number of pages: 18 Posted: 17 Nov 2009
Henry He Huang, Gerald J. Lobo and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 2 (537,555)
Citation 2
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49.

Accounting Quality, Liquidity Risk, and Post-Earnings-Announcement Drift

Number of pages: 49 Posted: 19 Jul 2017
Jeff Zeyun Chen, Gerald J. Lobo and Joseph H Zhang
Texas Christian University, University of Houston - C.T. Bauer College of Business and University of Memphis
Downloads 0 (295,792)

Abstract:

Earnings-Announcement Drift, Accounting Quality, Stock Liquidity, Liquidity Risk

50.

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Number of pages: 51 Posted: 01 Jul 2017
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of Houston - Bauer College of Business and Texas A&M University - Department of Accounting
Downloads 0 (210,183)

Abstract:

Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

51.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Number of pages: 39 Posted: 26 Jun 2017
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 0 (313,552)

Abstract:

Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

52.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Singapore Management University - School of Accountancy
Downloads 0 (327,555)

Abstract:

Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

53.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Number of pages: 56 Posted: 21 Apr 2017
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 0 (257,147)

Abstract:

Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

54.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 58 Posted: 17 Apr 2017
Junxiong Fang Sr., Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 0 (249,667)

Abstract:

Related party transactions; audit risk; audit opinion; restatements

55.

Material Weakness in Internal Controls and Stock Price Crash Risk

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 42 Posted: 07 Apr 2017
Gerald J. Lobo, Chong Wang, Xiaoou (Sean) Yu and Yuping Zhao
University of Houston - C.T. Bauer College of Business, University of Kentucky, California State University, Long Beach and University of Houston
Downloads 0 (291,094)

Abstract:

internal controls, material weakness, financial reporting precision, stock price crash risk

56.

Do Banks Price Independent Directors’ Attention?

Number of pages: 42 Posted: 15 Feb 2017
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Hawaii at Manoa
Downloads 0 (305,686)

Abstract:

Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting

57.

Social Capital and Bank Stability

Number of pages: 55 Posted: 30 Jan 2017 Last Revised: 18 Jul 2017
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam, Gerald J. Lobo and Robert Mathieu
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 0 (355,059)

Abstract:

Bank Stability; Social Capital; Financial Crisis; Bank Failure; Bank Trouble

58.

Public Re-Release of Going-Concern Opinions and Market Reaction

Accounting and Business Research, Vol. 47, No. 3, 2017
Number of pages: 56 Posted: 01 Nov 2016 Last Revised: 01 Aug 2017
Sarfraz Khan, Gerald J. Lobo and Emeka T. Nwaeze
University of Louisiana at Lafayette, University of Houston - C.T. Bauer College of Business and University of Texas - San Antonio
Downloads 0 (273,277)

Abstract:

Going-Concern Opinion, News-Media, Press-Release, Trade Sizes, Market-Reaction

59.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 0 (120,971)

Abstract:

conditional conservatism, financing policy, cost of equity, cost of debt, information asymmetry

60.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 0 (198,326)

Abstract:

Tax Aggressiveness; Tax Systems; Media Independence; CSR; Business Ethics

61.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 0 (52,208)

Abstract:

Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

62.

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Number of pages: 33 Posted: 26 Dec 2015
Justin Yiqiang Jin, Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 0 (176,692)

Abstract:

Loan Loss Allowance, Risk Taking, Financial Crisis, Earnings Management, Expected Loss Model

63.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Forthcoming
Posted: 14 Apr 2015 Last Revised: 07 Aug 2017
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics (UIBE) - Business School, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business

Abstract:

Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion

64.

Loan Sales and Borrowers' Accounting Conservatism

Number of pages: 53 Posted: 02 Jan 2014 Last Revised: 01 Mar 2017
Saiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao
Southern Illinois University at Carbondale, University of Lethbridge, University of Houston - C.T. Bauer College of Business and University of Lethbridge
Downloads 0 (303,182)

Abstract:

Loan Sales; Accounting Conservatism; Monitoring Incentives

65.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming
Posted: 21 Jul 2012
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, University of Maryland - Robert H. Smith School of Business and Rice University

Abstract:

SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions

66.

Implications of Analyst Forecasts at the Time of Earnings Announcements for Market Reactions to Earnings Announcements

Posted: 30 Aug 2011
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting

Abstract:

earnings announcement, analyst forecast, forecast timing, stock price reaction, trading volume

67.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

Abstract:

Risk Relevance, Derivatives, SFAS 133, Bond Spread

68.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
Kiridaran (Giri) Kanagaretnam, Gopal V. Krishnan and Gerald J. Lobo
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

Abstract:

Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

69.

Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability around Quarterly Earnings Announcements

Review of Quantitative Finance and Accounting, Vol. 15, No. 2, pp. 137-151, August 2000
Posted: 12 Aug 2004 Last Revised: 27 Feb 2017
Gerald J. Lobo and Samuel S. Tung
University of Houston - C.T. Bauer College of Business and affiliation not provided to SSRN

Abstract:

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1.

The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings

Number of pages: 59 Posted: 31 May 2014 Last Revised: 16 Feb 2017
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting
Downloads 0 (531,304)

Abstract:

earnings response coefficient; reinforcing analyst forecast revisions; contradicting analyst forecast revisions; piggyback hypothesis

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